Sustainable Development of Agricultural Enterprises with an Active Environmental Stance: Analysis of Inter-Organizational Management Accounting

Abstract

Objective: The purpose of the research is to investigate the concept of system sustainability in the framework of inter-organizational management accounting with particular attention to the environmental sustainability of agricultural enterprises. The study is aimed at researching the factors affecting the stability of the cooperative, understanding the mechanism for achieving sustainability, and developing an adaptive system of management accounting for environmental costs. Methods: The research relies primarily on conceptual and theoretical analysis. In addition, it attempts to develop an adaptive system of management accounting with a special emphasis on environmental costs. Results: A form for reporting on environmental costs adapted for companies with an active environmental stance and participants in inter-organizational cooperation is developed. The form is designed to account for environmental costs by type of activity, an example of which is livestock production. The study also emphasizes the need to adapt the range of products to the changing requirements for organic food, diversification of production activities, and a focus on green investments. Conclusion: Responding to the requirements of global trends and progress, producers should diversify their production activities and develop fundamentally new products. Agricultural producers should become a promising industry for investment with an emphasis on green investment.

Assessment of potential ecological risk of heavy metal contamination of agricultural soils in Kazakhstan

“…Researchers emphasize the need to develop organic agriculture (Nasiyev et al, 2022b;Khoruzhy et al, 2023) based on the use of organic fertilizers (Bayazitova et al, 2023;Nasiyev, 2013). Organic agriculture is a potentially more environmentally friendly alternative to conventional agricultural production and can play an important role in the sustainable development of ecosystems (Nokusheva et al, 2023).…”

Environmental costing and sustainable accounting: A comprehensive review: Delving into methods of accounting for environmental impacts in financial statements

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“…This adaptation is not just a response to market demands but also a strategic move towards sustainable development. The research by Khoruzhy et al (2023) illustrates how environmental costing can be effectively incorporated into the management accounting systems of organizations, particularly those in sectors with significant environmental impacts. Sapozhnikova and Tkacheva (2021) delve into the environmental category of sustainable development reporting in corporations.…”

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